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1c accounting in management companies. Accounting in organizations of housing and communal services. Interaction with service providers

The domestic developer of 1C business applications is widely known in the market. In addition to expensive one-stop solutions for large enterprises, it offers many affordable industry programs. Product 1C: Accounting in the management companies of housing and communal services, HOA and housing cooperatives helps to automate the work of companies and significantly increase their efficiency. It covers all business processes, including the calculation of rent and CG, the work of technical services, passport officers, accountants, and also provides visual reports on the company's performance.

Which companies are suitable for the 1C: Enterprise 8 configuration. Accounting for management companies of housing and communal services, housing associations and housing cooperatives?

Associations of homeowners (HOA);
Housing maintenance departments (ZHEU);
Housing maintenance management companies (ZHEUK);
Housing maintenance offices (ZHEK);
Directorate for the operation of buildings (DEZ);
Housing and communal services (HCS);
Utility service companies;
cottage villages;
Garage-construction cooperatives (GSK);
Dacha cooperatives (DNP);
Garden non-profit partnerships (SNT);
Unified cash settlement centers (EIRC, ERC, IRC, RCC);
Associations of property owners (TSN);
Management companies (UK).

The main features of the system:

Data exchange with GIS housing and communal services (in accordance with the requirements of federal legislation).
Registration of tenants, registration and discharge, replacement of documents, automatic generation of necessary certificates (on family composition, temporary registration, free living space, arrival sheet, departure sheet), reporting for government agencies.
Accounting for residential and non-residential stock.
Quick calculation of rent, utilities, parking costs and other things, support for benefits and recalculations.
Work with providers.
Accounting and tax accounting.
Building management.
Household cost accounting.
Passport registration of buildings (reporting on the technical condition of facilities, planning of major and current repairs, preparation for the heating season).
Automatic compilation of receipts and notices.
Tracking debtors, warnings about the need for payment, calculating penalties, creating reports on debt collection, automatic generation of documents for the court and bailiffs.
Automation of the work of the emergency dispatch service (reception and tracking of applications, distribution of tasks between employees, formation of work orders and write-off of materials based on the results of work).
Support for individual and household metering devices, barcode scanners.
Staff monitoring, scheduling, payroll.

The program makes the work of many employees more efficient. Well, the director regularly receives automatic reports on the company's activities, in particular, the financial condition: planned receipts, analysis of debts, income and expenses, the amount of free funds.

The main advantages of using the cloud version of 1C: Accounting in the management companies of housing and communal services, HOA and housing cooperatives:

1. Affordable price
Cloud access costs from 1150 rubles per month. At the same time, you get prompt support from 1C specialists. The boxed version of the system is more than 20 times more expensive! In this case, you will have to buy your own server and software for it, hire an employee to set up and support it.

2. Connect from anywhere
Cloud 1C allows employees to connect from anywhere and from any device. Access will be secure. When working with a regular system, you will be tied to a working computer.

3. Reliability
If the system is stored in the cloud, it is not threatened with hardware failure, attack by intruders, power outages, and so on. Data can be securely encrypted, regularly backed up and stable customer access is guaranteed 99.9% of business hours with financial guarantees.

You can try the cloud version of 1C for 14 days for free. Experts will help with adding data and setting.

12.10.2018

1C: Accounting in the management companies of housing and communal services, HOA and housing cooperatives.
Release version 3.0.65.3 dated 10/12/2018

Accepted official version 3.0.65.3 configuration 1C: Accounting in the management companies of housing and communal services, HOA and ZhSK supplies PROF and BASIC

Upgradable from versions 2.0.66.44, 3.0.64.8, 3.0.64.10, 3.0.65.2 (withdrawn version).

The configuration is based on the standard configuration "Enterprise Accounting" version 3.0.65.59.

New in version:

Now, when selecting a personal account, the user is shown information about the responsible owner of the personal account. In this case, in the selection form, you can use a quick search for a personal account by the responsible owner or by the name of the personal account.

The command panel of the form of the list of the reference book "Buildings, structures" has been re-arranged for correct display on monitors with a low resolution.

Personal account management:

The command panel of the list form of the "Personal Accounts" reference book has been re-arranged for correct display on monitors with a low resolution.

Now the updates of the articles "Frequently Asked Questions" are performed automatically according to the schedule of the scheduled task. Also, the current list of articles can be downloaded manually using the "Update the list of articles" command on the "Frequently asked questions" form. An Internet connection is required to update and work with the list of articles.

The Frequently Asked Questions section discusses in detail questions on various accounting mechanisms, directories and other objects. The transition to the section is carried out through the "Frequently Asked Questions" command, which is available to the user in the forms of program objects, for example, in the Program Settings form or in the forms of the "Services" reference book.

Functionality of the utility program:

Added the ability to configure the functionality of the utility program. The settings for accruals, benefits, homeowners associations from " Program settings – Program functionality". Functionality settings are located in the section "Main - Housing and communal services settings - Functionality».

In the payment document "Pay. Document (Order No. 43/pr)" added the ability to display two types of barcode simultaneously: one-dimensional and QR (two-dimensional). To do this, in the Custom print layouts (" Administration – Print forms, reports and processing – Custom print layouts”), in the required areas of the layout of the payment document, you must place pictures with the required types of barcode.

The possibility of sending the generated receipts to the e-mail of personal accounts has been implemented; for this, a menu for selecting the actions "Distribution by e-mail" has been added to the "Payment document" form. You can enable / disable this feature in the "Main - Housing and communal services settings - Functionality – Payment documents».

Detailed instructions for setting up and using the distribution of receipts can be found on the website.

In the payment document "Pay. document (Order No. 43/pr)" the display of the date of receipt of payment has been improved: now the date of the last payment is displayed, even if it was made several months ago.

Added display of the personal account identifier in the table of payment recipients of Section 3 in the payment document of the form “Pay. document (Order No. 43/pr)”. To do this, in custom print layouts, you need to add the LAN ID parameter.

WEB integration:

Added the ability to display both a one-dimensional barcode and a QR code in a receipt on the site at the same time.

To do this, the setting "Upload simultaneously one-dimensional barcode and QR code" has been added to the "Settings for data exchange with the housing and communal services website" reference book.

Now from the service of automatic receipt of meter readings, only those meter readings that are transmitted by residents by phone are downloaded.

Previously, all indications available on the service were loaded, regardless of their source: even those indications that were uploaded to the service from 1C.

Implemented the ability to upload information on personal accounts to a file in the "dbf" format using the "Universal data upload" processing.

The form of the reference book "Settings for loading / unloading data" has been redesigned. Now the table of parameters composition is located on the “File composition” tab, the rest of the settings are on the “Settings” tab.

A new upload format has been added to the OSZN of the Ryazan region. For more information about this format, see the help information.

A new upload format has been added to the OSZN of the Republic of Mordovia. For more information about this format, see the help information.

A new setting "Include recalculations for the current month of accrual" has been added to the format of data exchange with the OSZN of the Chelyabinsk region, designed to store the sign of accounting for recalculations that are calculated for the current month of accrual. When you set this setting in the "Recalculation for past periods, rub" field, along with recalculations for previous months of accrual, recalculations for the current month of accrual will be taken into account.

Technological changes

The identified bugs have been fixed.

Corrected mistakes:

Integration with voice services:
Bug fixed: when loading readings from the service for automatically receiving meter readings, the dates of readings were not adjusted to the time zone of the infobase.
According to application Z00022059.
WEB integration:
Bug fixed: it was not possible to upload electronic passports of houses without uploading personal accounts.
According to application Z00022083.
Meters:
A bug has been fixed: if several metering devices are installed on a personal account for one service and a negative expense is entered for them, then when generating the “Adjustment of charges” document, the negative expense was corrected only for the first metering device.
According to application Z00021934.
Calculation of benefits:
Bug fixed: an error appeared in some cases when calculating benefits.
According to application Z00022036.
Resident account:
Bug fixed: A change in the degree of relationship of individuals is incorrectly taken into account in the information about residents and the calculation of benefits, if there was a change in the proximity of relationship. For example, an individual was considered a close relative of the owner of an apartment, but from a certain moment he ceased to be a close relative and a change in the degree of relationship was introduced into the information base by the document “Change of the degree of relationship of individuals”. At the same time, the program still classifies an individual as a close relative.
According to application Z00022101.
Payment documents:
Bug fixed: in some cases, payment documents with a barcode were not generated in the client-server mode.
According to application Z00022084.
Payment documents:
Bug fixed: in the table of the recipient of payment for overhaul services, the purpose of the payment in the QR barcode was displayed incorrectly. Now the value of the payment purpose in this case will correspond to the purpose of the payment for overhaul services specified in the payment document generation settings.
According to application Z00022161.
Payment documents:
Bug fixed: There was a grammatical error in the name of the additional parameter "IdentifierForMobileApplication" for output in receipts.
According to application Z00022162.

According to application Z00021442.

Document "Claim":
Bug fixed: when calculating the amount of the state duty, the lower limit of the debt is taken incorrectly, from the excess of which the state duty is calculated.
According to application Z00022181.
Monitor of the main indicators of housing and communal services:
Bug fixed: report is not generated in the client-server mode of the infobase operation.
According to application Z00022194.
Integration with voice services:
Bug fixed: unloading was not performed if among the unloaded personal accounts there are those for which payments have never been made.
According to application Z00022193.
Payment documents:
Bug fixed: when selecting personal accounts by counterparty using the "Selection of objects" form, personal accounts were selected incorrectly in some cases.
According to application Z00022079.
WEB integration:
Bug fixed: when uploading data on personal accounts to the site, in some cases, incorrect information about charges for the maintenance of common property was uploaded.
According to application Z00022185.
Working with debtors:
Bug fixed: when generating the report "Information on debts, Form 3", data on payments and accruals reflected in the program in the last second of the reporting period were not included.
According to application Z00022163.
Document "Registration of payment":
Bug fixed: payments were not distributed proportionally to accruals in the case when there are more than one personal accounts in the payment table.
According to application Z00022158.
Integration with GIS housing and communal services:
Bug fixed: when unloading a payment document, a runtime error occurred.
According to application Z00021997.
Payment documents:
A bug has been fixed: the detailing of accruals for component services was carried out incorrectly if benefits were accrued for one of the component services.
According to application Z00022081.
Meters:
Bug fixed: when working with the document "Entering the meter reading", in which there are lines without readings, an exceptional error occurred.
According to application Z00022247.
Payment documents:
Bug fixed: in the QR-barcode in the attribute "addAmount" the penalty amount was incorrectly stored - the initial balance of the penalty in the reporting period was taken into account. Now this attribute stores the amount of interest accrued in the reporting period.
According to application Z00022243.
Payment documents:
In the payment document "Pay. document (Order No. 43/pr)” the formation of an additional barcode has been implemented. Previously, this feature was not available.
According to application Z00022244.
Integration with GIS housing and communal services:
Bug fixed: when uploading a payment document, several lines of SOI were uploaded for the same communal resource.
According to application Z00021877.
Integration with GIS housing and communal services:
A bug has been fixed: when uploading information about mutual settlements with RSOs, in the "Paid" column of the template for importing information on the status of settlements-UO, credit turnovers were taken, but debit ones should be taken.
According to application Z00021106.
Integration with voice services:
Bug fixed: when loading from the service several readings for one meter, documents for entering readings were formed incorrectly.
According to application Z00021689.
Payment documents:
Bug fixed: in the payment document “Pay. document (Order No. 43/pr)” incorrectly displayed the total amounts payable in the table of Section 3 by types of services for which records are kept for several services.
According to application Z00022309.
WEB-integration and data exchange with the mobile application "Housing and communal services: Personal account":
Bug fixed: 1D barcodes were generated unsuccessfully on the website and in the "Housing and Public Utilities: Personal Account" mobile application if they contain Cyrillic characters. Since the output of Cyrillic characters in one-dimensional barcodes is not possible, now such barcodes are not uploaded to the website and to the "Housing and Public Utilities: Personal Account" mobile application.
According to application Z00022283.

) more efficient, modern, mobile? A story about new technologies and software products for housing management

We have all heard about the "smart home" system, when you can control the life support of your home (engineering systems, lighting, security) from the remote control using modern means of communication - the Internet and mobile devices. Is it possible to use "smart" solutions nationwide? How quickly will advanced technologies come not only to construction, but also, for example, to the housing and communal services sector?

How great it would be to track the calculation of utility tariffs online, to understand what, in the end, our monthly rent is made up of, to see how funds are spent on major repairs, on beautification of the local area or on cleaning common areas.

It turns out that all this is possible if the Management Company (MC) of housing and communal services, HOA, ZhSK approaches the issue of housing management with knowledge of the matter. Smart management is not a myth at all, not a distant future, but today's reality: already now there are programs that allow introducing high technologies in the sphere of housing and communal services management.

After all, if we consider the management of housing and communal services like any other process, then it is quite realistic to modernize, automate, make it simpler, more transparent and efficient. Moreover, both the management company (HOA, HBC) and end consumers, that is, homeowners, will benefit from this.

Smart management of housing and communal services in practice

Taking control of a residential building, the management company of housing and communal services (HOA, ZHSK) is faced with a number of complex multi-level tasks:

accounting of property owners,
accounting of residential and non-residential stock,
work with personal accounts,
calculations and charges
interaction with service providers,
interaction with consumers,
reporting,
house cost accounting,
payroll and HR,
budgeting,
planning,
supplies,
stocks, etc.

Since the management of housing and communal services is a rather young area (the transfer of housing and communal services to market conditions of work was carried out only in 2007), the management companies (HOA, ZHSK) for the most part consist of employees of former ZhEKs and REUs, as well as from among citizens who have never before were not associated with this type of activity (this is more related to the composition of the HOA). This means that there are few competent employees among the new managers.

New software products are designed to help managers, in particular, the 1C: VDGB program: Accounting for management companies of housing and communal services, HOA and housing cooperatives, capable of comprehensively solving all the necessary tasks in the activities of any institutions in the field of communal and housing services.

The 1C: VDGB program for housing and communal services has the ability to automatically download information about payments for services made: through banks, for example, Sberbank, it is also possible to connect other banks or payment terminals. It is possible to integrate with housing and communal services and HOA websites, with other 1C programs. In practice, the program allows Housing and Utilities Management Companies (HOA, ZHSK) to build their work efficiently and professionally, using innovative technologies.

With the help of the 1C: VDGB program for housing and communal services, homeowners will be able to track information about the readings of commercial metering units (devices) (meters), make requests to the emergency dispatch service and see how funds are spent, monthly allocated for major repairs. Thus, the main need of residents - transparency will be realized: trust among consumers of housing and communal services will increase significantly, and the level of these services will qualitatively change.

The practical application of new software solutions in the field of housing and communal services management will increase the number of available opportunities, reduce the time and resource costs of the housing and communal services management (HOA, ZHSK), which, ultimately, will lead to building long-term and trusting relationships with consumers and regulatory authorities.

To provide quality services, the housing and communal services sector, like any other service sector, needs modern solutions. The introduction of innovative, "smart" technologies and online technologies, which today penetrate into all spheres of our life, will make this process as convenient, efficient and transparent as possible.

New in release 2.0.1.7 of the software product 1C: VDGB: Accounting in the management companies of housing and communal services, HOA and housing cooperatives:

Added the ability to store additional parameters, such as balcony area, loggia area, entrance location, layout;
added the ability to specify the number of residents and registered ready-made numbers;
in the document “Changing a personal account”, when using the setting for specifying the number of residents / registered with ready-made numbers, the panel with the tabular part is collapsed. Editing the tabular part in this case is possible by checking the box "Indicate residents";
added the ability to leave the counter readings in the document blank;
added the ability to calculate services at a rate depending on the number of days of calculation;
added the setting "If absent, count by one", available for norms calculated by the number of residents or registered. Setting this setting means that in the case when no one lives or is registered on the personal account, the calculation of the service consumption rate will be made per person;
added the ability to customize the method of calculating the social norm;
filling in the tabular part of the document “Adjustment of accruals” by months of accruals for the types of operations “recalculation by area” and “recalculation by changing personal accounts” was implemented;
added the column "Current calculation" for the type of operation "Recalculation by area";
display of the recalculation month has been added to the list form.
for the method of reflecting accruals “Consolidated reflection by standard documents for the sale of services” in the document “Reflecting accruals in regulated accounting”, buttons are added to set a mark to delete all generated documents or documents in the current line;
in the report "Receipts-notifications" the ability to display additional contact information, which is indicated in the accounting policy of housing and communal services, has been added;
in the report "Information on debts by l / s", a setting has been added that allows you to not take into account overpayments * by months. Added column "Amount of debt per month".
in the report "Financial and personal account in the form 1.3" the output of information about the areas of the rooms of the premises was added;
in the processing "Formation of payments by payment documents", a selection by the type of transaction of payment documents has been added, on the basis of which the documents "Registration of payment" are formed.

Release 1.0.34.1 dated January 14, 2011

New in release 1.0.34.1 of the software product 1C: VDGB: Accounting in the management companies of housing and communal services, HOA and housing cooperatives:

In the "Personal Accounts" directory, the length of the prop "Number of the certificate of registration of ownership" has been increased to 30 characters;
in the document "Entering the opening balance", a button is added to fill the service in all rows of the tabular section with the selected value;
added a grouping of apartments by buildings in the report "Short summary sheet";
added output of the areas of the rooms of the apartment in the report "Financial and personal account in the form 1.3";
added setting "Additional contacts of the organization", which allows you to display additional contact information in receipts for the accounting policy of housing and communal services;
accounting configuration updated to version 1.6.28.2;
identified bugs fixed.

Release 2.0.23.1 dated May 30, 2011

Roles added: "ADS Dispatcher", "Passport Office", "Debtor Management Service". A separate interface has been created for each role;
it became possible to issue a refund of the amount overpaid for housing and communal services to the owner of the personal account. The amount of the refund will be automatically distributed among the services. If necessary, the refund amounts distributed by services can be adjusted manually. Automatic generation of documents for debiting funds from a current account or from the organization's cash desk is provided;
the ability to open a personal account using a template has been added: a personal account is indicated from which the list of assigned services is copied, the social norm of the area, the norms of consumption of services;
the cash flow item can be specified when making a payment order, this item will be automatically filled in when registering a debit from the current account;
data for reflecting the payment in accounting can be entered into the write-off document directly from the payment order.

“Report on monthly payments”, which generates a list of payments made for the specified period and accruals on personal accounts, divided by months;
"Report on personal accounts", which allows you to display more detailed information about personal accounts;

"Report on buildings", which allows you to display general and technical information, information about areas, about the parameters of improvement, about the adjacent territory, responsible persons;

"Report on the premises", which allows you to display general information, information about the area of \u200b\u200bthe premises, about the parameters of improvement, information about the owners.

Added a declaration for the tax on the extraction of minerals, approved by order of the Federal Tax Service of Russia dated 07.04.2011 No. ММВ-7-3/ [email protected];
Implemented the electronic upload of the Application for the Import of Goods and Payment of Indirect Taxes (as amended by the Protocol dated 12/11/2009 "On the exchange of information in electronic form between the tax authorities of the Member States of the Customs Union on paid amounts of indirect taxes") in the format of version 5.01, approved by the Order of the Federal Tax Service of Russia dated January 24, 2011 No. ММВ [email protected];

Data on the length of service of employees, as well as the amount of paid and accrued contributions to compulsory pension insurance, can now be filled in automatically;
to prepare reports, it is enough to select the composition of the reporting forms and indicate whether quarterly reports are being prepared or data for registering a pension - a package of documents will be generated automatically;
the generated documents are checked using the built-in check program and the CheckXML program, if it is installed on the computer.

Release 2.0.28.1 of the software product 1C: VDGB: Accounting in the management companies of housing and communal services, HOA and ZhSK

Increased font when printing passport office forms No. 2 and No. 7;
identified bugs fixed.

Work with personal accounts

Information about the building in which the premises for which a personal account is opened has been added to the "Personal Accounts" directory on the list and element forms; The "Accruals and Debts" button has been added to the list form of the "Personal Accounts" directory, when clicked, the "Report on Accruals and Debts" report opens. The report sets the selection for the personal account / group of personal accounts selected in the list and you can see accruals, payments and balances by months of accrual and services; the mechanism for registering and settling new tenants in the document “Changing a personal account” has been changed. Now, when registering (temporary registration) or reflecting the presence (temporary presence) of a new tenant in the tabular section, it is necessary to set the “Registered” / “Residing” flag, respectively.

Service charge

Added the "Document Amount" column to the forms of the list and selection of accrual documents to display the total amount for the document; in the document "Adjustment of accruals" for the type of operation "Adjustment", the ability to automatically fill in the tabular part with personal accounts has been added. A new report has been added that displays the distribution of readings from collective metering devices. The report is available through the menu "Accounting in housing and communal services / Metering devices / Calculation for collective control systems";

Emergency dispatch service

In the journal "Requests for the performance of work" added the ability to print the register of applications;

General for enterprise accounting

Submission of regulated reporting through communication channels; implemented support for several signature key certificates for one FTS inspection; the operability of the mode of sending the FSS Form-4 to the FSS portal directly from the program has been restored; identified bugs fixed.

2014: 1C-Jointly 2013-2014

On March 6, 2014 the 1C: VDGB company announced certification of PP "1C: Accounting in management companies of housing and communal services, HOA and ZhSK" and obtaining the status "The best product 1C-Jointly 2013-2014"

The purpose of certification is to improve the quality of programs and give confidence to users of the product with the "1C: Together!" badge.

Accounting in housing and communal services has a number of features: a special structure of expenses, many types of mutual settlements, and even the management of houses is carried out by both commercial and non-profit organizations, the accounting in which is different. Consider the nuances of accounting in the housing sector.

Accounting in management companies

Management company (hereinafter - MC) is a commercial structure that is created to manage and maintain apartment buildings (hereinafter - MKD) in proper technical and sanitary condition. Most often, the management company not only provides its services for the maintenance of MKD, but also acts as an intermediary between apartment owners and resource-supplying organizations.

The owners of MKD apartments independently choose the form of management: the management company or the partnership of homeowners (hereinafter referred to as the HOA). Consider the accounting procedure in each of them.

Accounting in housing and communal services companies does not have a separate legislative framework. Based on the PBU norms, methods, recommendations and explanatory letters of the Ministry of Finance, housing and communal services companies independently develop methods for maintaining accounting and tax records and fix them in a local regulatory document - the accounting policy of the company.

For the algorithm for compiling an accounting policy, see the material “How to draw up an accounting policy for an organization (2019)?” .

MPZ accounting.

Inventory accounting is carried out in accordance with the norms of PBU 5/01 and is carried out using account 10 "Materials". The receipt of the inventory is fixed by posting Dt 10 Kt 60 (71), write-off - Dt 20 (25, 26) Kt 10 and is issued by the requirement-invoice.

Cost accounting.

Cost accounting is carried out on the basis of PBU 10/99 (approved by order of the Ministry of Finance dated 06.05.1999 No. 33n). Expenses for the repair and maintenance of common house property are recorded in Dt 20 accounts in correspondence with accounts of settlements with suppliers, accountable persons, etc., postings Dt 20 Kt 10 (60, 68, 69, 70, 71, 76, etc. .). Moreover, if the management company contains several divisions, each of which includes a larger or smaller number of houses, then cost accounting must be organized in the context of each division and each house. Account structure example 20:

Costs related directly to the management of each structural unit are collected on account 25 "General production costs" by item of expenditure: depreciation, wages, insurance premiums, rent, etc.

All management costs for servicing the management apparatus are debited to account 26 “General business expenses”.

At the end of the month, the balance of accounts 25 and 26 is closed at Dt 20, and 20 is distributed to the cost of sales Dt 90.2.

Accounting for mutual settlements.

Since the work of the management company provides for several options for mutual settlements both with residents of MKDs and with resource supply companies, the nuances of their accounting are different. Consider the main and most common of them, enshrined in paragraph 6.2 of Art. 155 of the Housing Code of the Russian Federation, when the Criminal Code is a party to an agreement on the provision of services for a fee. In this case, all receipts from the owners of MKD relate to the company's revenue, and payments made for resources, services of third-party organizations, etc. - to expenses.

The wiring in this case will be as follows:


		Utilities received from the resource supply company
		Allocated input VAT
		VAT accepted for deduction
		Accrued payments in the UK to consumers
		VAT charged
		Costs written off
		Received payments from owners
		Payment for the services of a resource supply company

If the management company receives targeted funds from the budget, for example, for major repairs or other subsidies, then these calculations are recorded on the 86th account “Target financing”.

Wiring:

Dt 50 (51) Kt 86 - target DS received from the budget.
Dt 20 Kt 10 (60) - materials written off (services received) for the performance of targeted work.
Dt 86 Kt 20 - actual costs incurred are reflected in the target funds.

In any case, the situation with the overhaul of MKD should be considered especially in connection with the nuances of taxation.

On the one hand, in accordance with the law “On Amendments to the Housing Code of the Russian Federation” dated December 25, 2012 No. 271-FZ, the obligation to carry out major repairs was assigned to the owners of premises in MKD; in addition, the owners themselves must take care of the availability of funds for repairs by forming a fund from monthly deductions. That is, a commercial management company that collects mandatory contributions from residents for the subsequent overhaul, turns out to be a party receiving funds under a contract for the provision of services. It turns out that the management company should take into account the incoming contributions for overhaul as part of the revenue.

On the other hand, only by forming a capital repair fund from the contributions of the owners of MKD, the management company, in fact, does not sell anything, does not perform work, and does not even have agency income from this operation. That is, the contributions received for overhaul do not meet the income criteria set out in Art. 39 of the Tax Code of the Russian Federation. Therefore, it can be assumed that the management company does not have any sale of special contributions to the overhaul fund, i.e., these amounts should not be included in the income of the management company. And it must be taken into account by analogy with budgetary targeted financing on account 86. A somewhat vague wording is also contained in subpara. 14 p. 1 art. 251 of the Tax Code that targeted contributions for overhaul made to "managing organizations" are exempt from taxation. The vagueness of the wording is that the words “managing organizations” are listed in the list of all possible non-profit associations of MKD owners.

Based on the content of Art. 170, 175 and 178 of the Housing Code of the Russian Federation (as amended by the law of December 25, 2012 No. 271-FZ), residents, in order to form a capital repair fund, must use a separate account either with a bank or with a regional operator (more on that below). That is, if the owners of MKD entrusted their CC with the opening and maintenance of a special account for accumulating contributions for major repairs, then only then the norms of Art. 251 of the Tax Code, and these contributions should not be included in the taxable base for income in the Criminal Code. A similar position can be traced in the letter of the Ministry of Finance dated May 14, 2015 No. 03-03-10 / 27648 (brought to the attention of the tax authorities and taxpayers by letter of the Federal Tax Service dated June 4, 2015 No. GD-4-3 / [email protected]). At the same time, of course, these overhaul contributions are subject to separate accounting in the accounting department of the Criminal Code on separate sub-accounts for 51 and 86, and the funds collected cannot be spent for other purposes. If such an expense did take place (for example, they spent part of the overhaul contributions for the current needs of the management company), then such a part will already meet all the revenue criteria for tax purposes.

The management company can also conclude an agency agreement to collect fees for utility bills, including for major repairs, with a regional operator - a single cash settlement center (hereinafter ERCC). Most often, the ERCC distributes the collected amounts between resource-supplying organizations and the management company, directing the collected DCs to the current account of the management company for overhaul and the provision of services for the maintenance of MKD. It is more expedient to organize accounting with the ERCC on the 76th account by opening subaccount 5 “Settlements with the ERCC”.

The posting block will be as follows:

Dt 51 Kt 76.5 - ERCC listed DS.
Dt 76.5 Kt 62 - payment of housing and communal services by the owners of MKD.

At the same time, if resource-supplying organizations issue invoices to the management company to collect payments, and the ERCC pays them directly to the housing and communal services organization, then offsets must be made between these companies.

Dt 20 Kt 60 - services were received from the utility company.
Dt 60 Kt 76.5 - offset was carried out in terms of the payment made by the ERCC to the resource supply organization.
Dt 76.5 Ct 62 - ERCC transmitted information on payment of housing and communal services by the population.
Dt 62 Kt 90.1 - revenue is reflected.
Dt 90.2 Kt 20 - the cost price has been written off.

In tax accounting, funds received by the management company (except for funds for major repairs) are subject to inclusion in the calculation of income tax. These funds can be classified as targeted and not taken into account when taxing profits and VAT (or STS) only homeowners' associations (subclause 1, clause 2, article 251 of the Tax Code of the Russian Federation).

Features of accounting in the HOA

HOA is a non-profit organization, whose members are the owners of MKD apartments. This structure is also being created for the purpose of effective management, sanitary and technical maintenance of MKD.

Accounting for costs and materials is carried out similarly to accounting in the Criminal Code. And here comes the DS:

as membership fees of members of the HOA;
target financing from the budget;
commercial activities carried out in order to attract additional income.

Due to the fact that the activity of the HOA is carried out according to the estimate and does not aim to make a profit, the taxable financial result will be equal to zero, provided there is no additional entrepreneurial activity. And the owners' payments for the services of the HOA are membership fees and relate to targeted financing accounted for on account 86 "Targeted financing". In this case, the input VAT is included in the costs.

Most often, the HOA also performs a collection and distribution function between the resource supply organization and resource consumers (see Diagram 1). But since the HOA does not charge commissions for intermediary services, these funds are also targeted and are accounted for on account 86 “Target financing” (letter of the Ministry of Finance dated 10/29/1993 No. 118), and utility payments are reflected in transit through the 76th account.


		Mandatory payments for utilities accrued to owners of MKD apartments according to the estimate
		Purchased materials
		Written off materials
		Costs for the purchase of services are reflected, including VAT
		HOA management costs
		The salary of the management staff of the HOA
		Received DS from MKD owners for consumed services
		Paid utility bills of resource-supplying organizations
		Contributions from the owners are aimed at repaying the costs of consumed services

In the above letter of the Ministry of Finance dated October 29, 1993 No. 118, it is recommended to use the 96th account to account for targeted funds. The differences between the accounts are related to the approval of the new chart of accounts by order of the Ministry of Finance dated October 31, 2000 No. 94n - the 86th is the "successor" of the old 96th account.

In addition to the statutory activities, HOAs can engage in entrepreneurship.

Accounting for commercial activities is carried out similarly to accounting in the Criminal Code, but the profit from it is not distributed among the management or members of the HOA, but is directed to achieve the goals of creating a partnership (clause 4, article 50 of the Civil Code of the Russian Federation). The wiring is as follows:

Dt 99 "Profit / loss" Kt 84 "Retained earnings (uncovered loss)".
Dt 84 "Retained earnings" Kt 86 "Target financing".

Income and expenses from entrepreneurial activities of the HOA are included in the taxable base when taxing profits (or STS).

Results

Accounting in the field of housing and communal services is not regulated by separate norms of accounting legislation. In this regard, companies independently develop an accounting procedure based on the general rules and principles of PBU, instructions, methods and explanatory letters from the Ministry of Finance and the Federal Tax Service.

A universal program for automating accounting at enterprises in the field of housing and communal services. Created on the technological platform 1C: Enterprise 8.2 and on the basis of 1C: Enterprise Accounting 2.0, and inherited all its functionality and capabilities. The configuration is a comprehensive solution that covers the main areas of accounting for housing and communal services and allows you to organize a single information system for managing various areas of activity of housing and communal services organizations. The program can keep records of several organizations. For each organization, you can set up your own taxation regime: general, simplified or UTII. In addition, the program can keep records of cash transactions, you can keep inventory records, production records, records of intangible assets and fixed assets, payroll, and keep personnel records. In addition, it is possible to create various regulated reports. Thanks to integration with the software product 1C: Enterprise Accounting 2.0, there is no need to organize data exchange between the modules for accounting for rent and accounting.

Accounting for property under management.

The main objects of accounting in management companies are buildings and structures. For these objects, it is possible to store various properties and characteristics, such as the type of structure: building or parking, the number of storeys of the building and the number of entrances in it, as well as various features, for example, multi-apartment. Technical parameters of the house: series, year of construction, year of last overhaul, area of the building, landscaping of the building and adjacent territory, address of the building, building address (for buildings that have not yet been put into operation), information about persons responsible, for example, for repairs or cleaning (plumber, electrician, and so on), related accounting objects and other additional information.

The directory of buildings and structures is designed in such a way that you can see all the information related to the building: entrances, premises, counters. Each room has its own type: apartment, office, utility room, common area or parking space. The number of the room is indicated, the binding to the building, entrance, floor, the number of rooms in the room is indicated. The directory stores information about the owners of the premises. You can specify different types of areas, landscaping characteristics, a text description and add any custom settings. In the future, this information can be used to charge services. For each entrance, the characteristics are also kept: the number of the entrance, the number of floors and the numbers of apartments located in this entrance. Multi-level apartments and premises are supported. In the directory, you can see information about the metering devices installed in the building, the date of verification, the date of the last reading from the metering devices.

Work with personal accounts.

All accruals in the utility accounting program are made in the context of personal accounts. For each personal account, various characteristics are stored: the name of the personal account (it will be displayed in the receipt), the identifier of the personal account (a unique number that uniquely identifies this personal account and can be used to download data on accruals), information about the premises where the personal account is opened. account, date of opening/closing of a personal account, information on the number of residents or registered persons, a person for mutual settlements (a counterparty for which accrual data will be reflected in accounting), an agreement with a counterparty, information on the share of ownership of a personal account (required for cases when open several personal accounts per room). Here is information about the responsible owner, in whose name the receipts will be issued.

In this module, you can keep records of documents on the right of ownership. Service consumption rates are set (used in the calculation). The module allows you to link individual rooms to personal accounts (required for communal apartments). In this module, you can generate data for access to the HOA website in the owner's personal account. There is a "notes" section, where, for example, the responsible of various utilities can leave notes and notes for other responsible.

In the “Personal Accounts” directory, on the principle of one window, you can see all the information related to this personal account. First of all, this is information about the residents. For each resident:

photo

dates of birth

type of relationship with the owner

passport data

address of arrival and departure (typical for hostels)

Place of Birth

close relatives

The directory contains information on mutual settlements for periods, information on current accruals, a card of settlements for a period, a journal of documents related to a personal account. It also provides information on installed metering devices and benefits.

To open a personal account, a convenient “assistant” has been added to the program, with which you can easily enter all the necessary information.

To change the information of this personal account, the document “change of personal account” is used, where the arrival or absence of residents is recorded. For closing, the document “closing a personal account” is used.

Passport Office.

In the program "1C: Enterprise 8. Accounting in the management companies of housing and communal services, HOA and ZhSK" you can organize the work of the passport office. For this purpose, the document "Application for registration at the place of residence" is intended. It indicates a personal account, selects a resident, and you can print an application for registration at the place of residence or an arrival address sheet. Here you can also register the Certificate of registration at the place of residence (with the possibility of printing).

All forms of the passport office are collected in one report for the convenience of work. From here you can print various forms for each of the tenants: applications, certificates, address sheets of arrival / departure, questionnaires, apartment cards, house books. You can print certificates: about the composition of the family, extracts from the house register and others.

Registration of changes in passport data: entering old data, new data and the reason for the change. Based on these changes, various reports can be generated.

Calculations and charges.

The program has the ability to:

make charges for services

charge penalties for late payment

make adjustments to charges

calculate benefits

In order to calculate services, you need to specify them in the "service directory". For each type of service, there are several methods of calculation, the main ones are: according to meter readings, by the number of residents, by area, by consumption rates, fixed charges or bank commission. For each of the services, a tariff is indicated.

Service assignment document. Designed to determine which services will be charged where. It specifies a list of personal accounts, one or more services, a period, and a service organization (one service can have several providers).

Calculations for metering devices. For metering devices there is a separate reference book "meters" containing information about metering devices: name, identifier (can be used to upload meter readings to the program), serial number, type of service, tariff (1, 2 or more tariff meters), method of registering readings (cumulative total or for a period), bit depth, transformation ratio, verification date. The counter can be installed on various accounting objects: building, entrance, floor, apartment, room. Using the "meter readings" document, you can enter the initial readings after installation and verification information. Entering current readings is carried out by the same document.

The program added "Assistant installation of metering devices." It allows you to easily enter the characteristics of the device, enter the initial readings and assign the service to personal accounts. For the calculation of services, the document “accrual of services” is used with the type of operation “accrual according to meter readings”. Meter data and tariffs are “pulled up” automatically from directories and charged.

The readings of common house metering devices are “scattered” in proportion to the area, number of premises, registered or living residents. The difference between the readings will be “scattered” to personal accounts that do not have individual metering devices installed. If the method “in proportion to the readings of apartment meters” is chosen in accordance with the form 9 307 of the resolution, in this case the losses will be “scattered” to personal accounts with installed individual metering devices.

All accruals are displayed in the receipt. It can be formed both for one and for a group of personal accounts. The program has several forms of receipts.

The receipt of funds is recorded in the document "registration of payment". The personal account and the amount of payment are indicated, this can be simultaneously reflected in the accounting, and you can see how the amount will be distributed among the debts. The distribution method can be changed. In case of late payment, the program can calculate and accrue penalties in accordance with the accepted calculation policy.

Recalculation. Produced in the "corrections" document. You can apply the following types of adjustments: manual, by area, by percentage, underdelivery, by changes in personal accounts (for services credited by changes in the number of residents).

A separate block for calculating benefits. Allows you to specify the category of benefit for a resident and information about the document on the basis of which the discount is made. The size of the discount is set for each category, for each service, for persons (one person or the whole family) and a limit on the norm. The benefit can be calculated for reference without reducing the size of the account, if this is provided for by the accounting policy. Flexible reports can be generated for all accruals made.

Working with debtors

An important element of accounting in housing and communal services is work with debtors. In the 1c program, accounting in housing and communal services management companies is a special processing in which you can make various selections: by the minimum amount, by term, by building, by responsible lawyer. The program for accounting for housing and communal services allows you to generate warnings for sending them by mail. The program has a document "statement of claim" for the formation of a statement of claim to transfer the debtor's case to court. If the defendant managed to pay before the trial, then this information is entered in the appropriate bookmarks. On the “Judicial Proceedings” tab, information about the progress of the court case is collected. The decision of the court and the amount of the claim are also entered there. Information on the progress of the recovery is entered on the “enforcement proceedings” tab, in the event that the case is transferred to the bailiff service. The “settlement agreement” document allows you to create a schedule according to which payments will be made.

Household cost accounting.

One of the activities for which management companies keep records is various repair activities. In the block of door-to-door accounting, there is the possibility of planning door-to-door costs. Allows you to specify the period of planning and work and materials that are planned to be spent on the repair of a building. For the distribution of actually spent materials and amounts, the document "distribution of materials" is intended. It allows you to distribute amounts by materials, distribute them by buildings, in proportion to the area, the number of houses, the number of residents, or some other characteristic. Contracted services are distributed in the same way. In order to see how much materials were spent on the repair of a particular building, the management company's accounting program has specialized reports, for example, a plan-fact analysis of building costs. It allows you to see how much was planned to be spent, the actual amount, the amounts that were spent, and variances.

Emergency dispatch service.

In the program for accounting for housing and communal services, you can configure the work of the emergency dispatch service. For this purpose, the journal "applications for the performance of work" is intended. This log displays all requests coming from tenants. When a new application arrives, the dispatcher fills in all the necessary data. This is a personal account (the debt is displayed for reference), address, full name, text of the application, date and time of the application, and the master. On the “order-order” tab, the type of work is selected, for each type of work the labor rate of workers and the list of materials required to perform for each type of work are set. Upon completion of the work, the responsible foreman enters data on the actually spent materials and hours. Based on these data, you can write off accounting materials or sell goods and services. In applications, you can indicate the assessment of the work performed and comments on the implementation.

All requests in the journal are displayed graphically. It contains a list of application statuses, in the form of icons of different colors and their presentation in the journal. Applications with different priorities are highlighted in different fonts. You can make selections by periods, by execution statuses, by types and categories of work, by responsible foreman, dispatcher, building or personal account. According to the results of the work of the emergency dispatch service of the housing and communal services, various reports can be generated: on the work of employees, on the consumption of materials, on applications, and a plan-fact analysis on the consumption of materials.

Vote.

The accounting program in housing and communal services has the ability to organize meetings of owners. The "voting" block consists of two parts: preparation of the register of participants in the meeting (the object of the meeting is selected in it) and the actual voting. Lists of topics for discussion with voting options are filled in it and forms are printed. After the meeting, the results are entered on the "summing up" tab, and the votes are counted automatically.

Integration with external services.

The housing and communal services accounting program provides for an integration block with cash settlement centers. It is a document that allows you to upload the rent calculated in the settlement center. This block is used in cases where the rent for some reason cannot be calculated in the company that keeps records of housing and communal services, but is downloaded from a single settlement center. At the same time, the management company itself can fully analyze all charges made by the settlement center and keep detailed records in this program.

The metering program in housing and communal services allows you to automatically receive data from various metering devices, while supporting about twenty different manufacturers of equipment (meters with the ability to transfer data).

If payment for services occurs through Sberbank, it is possible to automatically receive information about payments. In addition, the utility accounting program allows you to automatically receive information about payments made through networks of payment terminals, while supporting fifteen payment operators with the ability to connect other operators.

It is possible to organize data exchange with the websites of housing and communal services or housing associations in terms of uploading information on charges for services and transferring data from metering devices to the site.

It is possible to send regulated reports to various regulatory authorities: the tax service, the pension fund, the federal bailiff service, Rosstat, natural supervision and other authorities. The utility accounting program has functions for working with the 1C-Reporting program and, in addition to reporting, allows you to organize and maintain correspondence with regulatory authorities, request various reconciliations, send sick leave sheets and documents, request extracts from the State Register and the register of legal entities, send transaction notifications and much more, provided by the functions of the 1C-Reporting service.

Note: to work with the 1C-Reporting service, a valid information and technical support agreement (ITS) is required. You can see the tariffs for 1C ITS here >> (here is a link to our page).

Association of homeowners.

The program has a separate block for homeowners associations. In this block, you can register membership of a partnership, ownership shares and contributions. It is possible to generate various documents, for example, an application for membership in a homeowners association. HOA estimate - allows you to plan expenses for a specified period, indicating sources of funding (as a rule, these are contributions from owners, or subsidies from the budget). On the basis of the estimate, monthly contributions are calculated. The block provides for the construction of various reports, for example, a plan-fact analysis of the activities of the HOA.

Type